The tariff classification of costumes from China.

NY L88453 November 2, 2005 CLA-2-95:RR:NC:SP:225 L88453 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Randy Williams Seasons USA, Inc. 18644 E. Powers Lane Aurora, CO 80015 RE: The tariff classification of costumes from China. Dear Mr. Williams: In your letter dated October 27, 2005, you requested a tariff classification ruling. You submitted photographs of the following costumes, which meet the requirements for classification within Chapter 95. Style 81176/82176/89176 Shredded Zombie, is a textile costume that consists of a polyester knit fabric top and pants, a belt and a headpiece, with the top imparting the essential character. Although the top has a styling feature (two layers), it is made of flimsy construction and all edges are raw. Style 81977/82977/89977 Shredded Darkness, is a textile costume that consists of a polyester knit fabric robe with cheesecloth trim, a polyvinyl chloride mask with fabric trim, a belt and a pair of gloves, with the robe imparting the essential character. Although the robe has a styling feature (two layers), it is made of flimsy construction and all edges are raw. Style 81987/82987/89987 Shredded Nightmare, is a textile costume that consists of a is a textile costume that consists of a polyester knit fabric robe with cheesecloth trim, a polyvinyl chloride mask with fabric trim, a belt and a pair of gloves, with the robe imparting the essential character. Although the robe has a styling feature (two layers), it is made of flimsy construction and all edges are raw. Style 81986/82986/89986, Royal Awakening, is a textile costume that consists of a top made of polyester knit velveteen, polyester knit fabric and cotton mesh, a pair of pants made of polyester knit fabric with mesh trim, a belt and a tie, with the top imparting the essential character. Although the top has two styling features (two layer front and sleeve edge), it is made of flimsy construction and all edges are raw. Style 02170/12170/82170, Shredded Corpse, is a textile costume that consists of a top made of ethylene vinyl acetate, cotton mesh and polyester knit fabric, a pair of pants made of polyester knit fabric and a belt, with the top imparting the essential character. Although the top has a styling feature and well-made construction of the neck, it has flimsy construction of the waist and seams and all edges are raw. The applicable subheading for style 81176/82176/89176 Shredded Zombie, style 81977/82977/89977 Shredded Darkness, style 81987/82987/89987 Shredded Nightmare, style 81986/82986/89986, Royal Awakening, and style 02170/12170/82170, Shredded Corpse, will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other." The rate of duty will be Free. Please note that separate Federal Trade Commission marking requirements exist regarding country of origin, fiber content, and other information that must appear on many textile items. You should contact the Federal Trade Commission, Division of Enforcement, 6th and Pennsylvania Avenue, N.W., Washington, D.C., 20580, for information on the applicability of these requirements to this item. Information can also be found at the FTC website www.ftc.gov (click on “For Business” and then on “Textile, Wool, Fur”). This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Alice Wong at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division